Listed companies
The FY2026 reporting season
ADX and DFM companies publish their FY2026 sustainability reporting by around the end of March 2027. Data collection needs to start before the year-end.
United Arab Emirates
Sustainability and ESG in the UAE
The UAE is our home market. We help companies across the seven emirates and the free zones understand what the Climate Law and the exchanges require of them, measure their emissions and publish sustainability reports their stakeholders trust.
Allcompanies, including free zones, are covered by the UAE Climate Law
0.5 Mtof CO2e a year: the national threshold for mandatory emissions reporting
2050the UAE's net-zero target, with a 47% cut by 2035
The rules today
Where UAE ESG regulation stands
The UAE Climate Law applies to every company, but so far detailed emissions reporting is required only of the largest emitters. Listed companies report on sustainability every year, banks must manage climate risk, and the exchanges' guidance increasingly points to the ISSB standards.
| Rule or guidance | What it means |
|---|---|
| UAE Climate Law (Federal Decree-Law No. 11 of 2024) | In force since May 2025 for all companies, including free zones. Detailed national reporting rules for most companies have not yet been issued, so for them reporting is voluntary for now |
| National carbon register (Cabinet Resolution No. 67 of 2024) | Companies emitting 0.5 million tonnes of CO2e or more a year (Scope 1 and 2) must register and report their emissions annually |
| Abu Dhabi emissions reporting (Environment Agency – Abu Dhabi) | Facilities in key sectors emitting 25,000 tonnes of CO2e or more a year (Scope 1) report by 31 March, with independent verification required from the 2026 reporting year |
| Listed companies (Capital Market Authority, formerly SCA) | Public joint stock companies include sustainability reporting in their annual integrated report, usually within three months of year-end and before the AGM |
| ADX and DFM ESG guidance (2025 editions) | Voluntary metrics for listed companies; ADX's guidance presents the ISSB standards as the global baseline. IFRS S1 and S2 are not yet mandatory |
| Central Bank of the UAE climate principles (2023) | Banks and insurers must manage climate-related financial risks, with board oversight and scenario analysis |
| ADGM ESG Disclosures Framework (2023) | Larger ADGM entities disclose ESG information with their annual accounts on a comply-or-explain basis |
Last checked October 2026. Rules are changing quickly; we confirm the current position with every client.
What UAE companies need now
Climate Law
Ready for wider reporting
Thresholds are expected to widen as the national rules are finalised. A greenhouse gas inventory to the GHG Protocol now means you are ready when your company is brought into scope.
Finance
Banks' climate requirements
As UAE banks manage climate risk across their portfolios, they ask borrowers for emissions data, targets and transition plans.
Customers
Supply chains and exports
Large buyers, national champions and EU customers increasingly ask suppliers for emissions data and ESG policies in tenders and contracts.
How we help UAE companies
Start here
ESG Readiness Evaluation
A short, fixed-fee review of where you stand against the Climate Law, your exchange's rules and your stakeholders' requests, with a costed plan.
About the evaluation →Reporting
Sustainability and ESG reporting
Your annual sustainability report or the sustainability section of your integrated report, aligned with GRI and your exchange's guidance, with an ISSB index.
About reporting →Carbon
Carbon accounting and decarbonisation
A greenhouse gas inventory to the GHG Protocol, ready for national or Abu Dhabi reporting, and a practical reduction plan.
About carbon accounting →Strategy
Sustainability strategy
Materiality, targets and a costed roadmap aligned with the UAE's 2050 net-zero goal and built into governance.
About strategy →Certifications
Certifications and ratings
Support to achieve ISO 14001, B Corp and EPDs, and to improve your MSCI, Sustainalytics and CDP ratings.
About certifications →People
Staff engagement workshops
Three-hour workshops on climate, circular economy or biodiversity, run at your office anywhere in the UAE.
About workshops →Working with us
Based in the UAE since 2019
Living Business is based in Sharjah and has worked with companies across the UAE since 2019, from banks and law firms to logistics and manufacturing groups. A senior consultant leads every engagement, and fees are fixed before we start.
Clients include Bank of Sharjah, Al Tamimi, Tristar and IFFCO, and more than 150 companies took part in the Living Business Programme, in association with HSBC and with support from National Bank of Fujairah.
Common questions
Does the UAE Climate Law require my company to report its emissions?
The law applies to all companies, including free zones, but detailed emissions reporting is currently required only of the largest emitters: nationally, companies emitting 0.5 million tonnes of CO2e or more a year, and in Abu Dhabi, facilities in key sectors emitting 25,000 tonnes or more. For most companies reporting is voluntary for now, though banks, customers and investors increasingly ask for the data.
Do UAE-listed companies have to report under the ISSB standards?
Not yet. IFRS S1 and S2 are not mandatory for ADX or DFM companies, but ADX's guidance presents the ISSB standards as the global baseline, and many investors already expect climate disclosures in that format.
When is FY2026 sustainability reporting due for ADX and DFM companies?
Sustainability reporting is published with the annual integrated report, usually within three months of the financial year-end and before the AGM, so by around the end of March 2027 for a December year-end. See our FY2026 reporting guide for ADX and DFM companies.
Do free zone companies have to comply with the Climate Law?
Yes. The Climate Law covers companies in the free zones as well as onshore. ADGM entities above its size thresholds also have their own ESG disclosure framework.
Where should we start?
With our ESG Readiness Evaluation: a short, fixed-fee review of where you stand and what to do first, with a costed plan you can take to your board.
Talk to us
Tell us where you are on sustainability and we will suggest the right first step.
info@livingbusiness.com
Send an enquiry